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2023-02-28-accounts

Charity number: 293865

FAMILY IN TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

FAMILY IN TRUST

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner's report 6 - 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 19

FAMILY IN TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 28 FEBRUARY 2023

Trustees

A C Green C Spreckley M J Lantsbury A Barker R A Lantsbury

Charity registered number

293865

Principal office

2 Hay Green Danbury Essex CM3 4NU

Accountants

Venthams Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB

Bankers

HSBC Bank plc 91 High Street Brentwood Essex CM14 4RU

Solicitors

Taylor Haldane Barlex LLP Copt House 73 Springfield Road Chelmsford Essex CM2 6JG

Page 1

FAMILY IN TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023

The Trustees present their annual report together with the financial statements of the charity for the year 1 March 2022 to 28 February 2023. The Trustees confirm that the Annual Report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

a. Policies and objectives

The charity's objects are to promote the care and material educational, mental and spiritual welfare of children and adults who are suffering, or who have suffered, from the effects of mental and or physical handicap, social deprivation and delinquency and exposure to moral dangers and who are otherwise disadvantaged or at risk. The charity seeks to encourage the work of Jeanette Roberts as she continues to give support and care to many who have been abandoned or marginalised by society.

b. Activities undertaken to achieve objectives

The trustees consider and make grants of money, clothing or otherwise for the benefits of those who are in need by paying, or contributing, towards the cost of equipment, maintenance, repair, insurance, rent, rates, reconstruction and general upkeep of any home or home which have been or may be established for their occupation.

The charity also provides food and accommodation within supported properties for staff and such other individuals (whether or not the same shall be the parent or legal guardian of such persons) who shall be responsible for, or shall be attending to, the day to day care and welfare of such persons, including the payment of staff and general expenses.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

c. Volunteers

Whilst some administration and maintenance functions are outsourced, the charity’s day to day operations are reliant on he support of unpaid volunteers, who provide help to those caring for individuals being assisted by the charity. The varied nature of this support and time given make it impossible to quantify the time spent or number of people involved.

In addition the charity’s trustees all serve on a voluntary basis.

d. Main activities undertaken to further the charity's purposes for the public benefit

The trustees are mindful of their duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. The objectives and activities of Family in Trust are undertaken to further our charitable purposes for the public benefit.

Page 2

FAMILY IN TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2023

Achievements and performance

a. Key performance indicators

The charity aims to operate within the income it receives from charitable activities.

The trustees continue to be aware that the specific needs of the beneficiaries necessitate facilities that enable them to live in a safe secure environment that ensures their safety and life quality at all times.

b. Review of activities

The charity's main activity continued to be the promotion of care and welfare of children and adults suffering, or who have suffered, from the effects of mental or physical handicap or social deprivation.

The work of Jeanette Roberts continues to give support and care to many who have been abandoned or marginalised by society. Over the years some 75 children and young adults have enjoyed the comfort of family life and a loving home, often coming from the most difficult backgrounds. Family in Trust seeks to encourage this works by providing funding to enable each person to come to their full potential and, where appropriate, to lead an independent life in the community.

Administration costs amounted to £11,328 (2022: £14,129).

It was decided that the Annexe should be demolished as it was beyond repair. During the year, a mobile home was acquired and situated on the site to provide additional much needed accommodation. Substantial repair work has also been carried out, particularly on the main house and this has been provided by The Charis Trust.

With substantial funds having already been invested in the property resourced by The Charis Trust over many years and with the likelihood of further major costs going forward, it is being considered by the trustees, that the property be transferred to The Charis Trust to maintain viability of the premises.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The majority of the charity's income is generally received in the form of housing benefit with gernerally only a small proportion in the form of donations. The trustees believe it appropriate to have only one General Fund which is unrestricted, with the continued objective to finance the refurbishment costs of the property and support of the Roberts Family.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained above a level equivalent to between one and three month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities. This level of reserves has been maintained throughout the year. The charity's assets are adequate to fulfil all of its obligations.

Page 3

FAMILY IN TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2023

Structure, governance and management

a. Constitution

Family in Trust is a registered charity, number 293865, and is constituted under a Trust deed dated 17 February 1986 as amended 20 September 2003.

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

The power of appointing new or additional trustees, where necessary, is vested in the existing trustees of the charity. The trustees may appoint any number of additional trustees and must ensure that the number of trustees is maintained as no less than two trustees.

Page 4

FAMILY IN TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2023

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

A C Green

Date: 9 October 2023

Page 5

FAMILY IN TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023

Independent examiner's report to the Trustees of Family in Trust ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 28 February 2023.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Page 6

FAMILY IN TRUST

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2023

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

Signed: Stuart Harrison FCA

Dated: 9 October 2023

Venthams

Chartered Accountants Millhouse 32 - 38 East Street Rochford Essex SS4 1DB

Page 7

FAMILY IN TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 28 FEBRUARY 2023

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2023
£
133,092
67,398
7,732
208,222
179,574
179,574
28,648
1,709,574
28,648
1,738,222
Total
funds
2023
£
133,092
67,398
7,732
208,222
179,574
179,574
28,648
1,709,574
28,648
1,738,222
Total
funds
2022
£
34,999
73,370
7,357
115,726
99,142
99,142
16,584
1,692,990
16,584
1,709,574

Page 8

FAMILY IN TRUST

BALANCE SHEET FOR THE YEAR ENDED 28 FEBRUARY 2023

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Restricted funds
13
Unrestricted funds
13
Total funds
2,431
24,472
26,903
(3,091)
2023
£
1,714,410
1,714,410
23,812
1,738,222
1,738,222
-
1,738,222
1,738,222
2,373
14,455
16,828
(3,713)
2022
£
1,696,459
1,696,459
13,115
1,709,574
1,709,574
-
1,709,574
1,709,574

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

A C Green

A Barker

Date: 9 October 2023

Page 9

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

1. General information

The charity objective is the promotion of care and welfare of children and adults who have suffered from the effects of mental or physical handicap or social deprivation. The charity is registered with the Charity Commission under charity number 293865.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Family in Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the charity, can be reliably measured.

Where the donated good is a fixed asset, it is measured at fair value, unless it is impractical to measure this reliably, in which case the cost of the item to the donor should be used. The gain is recognised as income from donations and a corresponding amount is included in the appropriate fixed asset class and depreciated over the useful economic life in accordance with the charity's accounting policies.

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 10

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

At each reporting date the charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. .

Depreciation is provided on the following bases:

Freehold property - no depreciation
Plant and machinery - 25% straight line
Motor vehicles - 25% reducing balance
Fixtures and fittings - 20% straight line
Other fixed assets - 10% straight line

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 11

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

2. Accounting policies (continued)

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.9 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 12

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

3. Income from donations and legacies

Unrestricted
funds
2023
£
Donations
133,092
Total 2022
34,999
4.
Income from charitable activities
Unrestricted
funds
2023
£
Income from charitable activities - Financial support for work
of the Roberts family
67,398
Total 2022
73,370
5.
Investment income
Unrestricted
funds
2023
£
Investment income - local investment properties
7,724
Investment income - local cash
8
7,732
Total 2022
7,357
Total
funds
2023
£
133,092
34,999
Total
funds
2023
£
67,398
73,370
Total
funds
2023
£
7,724
8
7,732
7,357
Total
funds
2022
£
34,999
Total
funds
2022
£
73,370
Total
funds
2022
£
7,357
-
7,357

Page 13

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2023
£
Financial support for work of the Roberts family
179,574
Total 2022
99,142
Summary by expenditure type
Depreciation
2023
£
Financial support for work of the Roberts family
11,811
Depreciation
2022
£
Financial support for work of the Roberts family
11,829
7.
Analysis of expenditure by activities
Activities
undertaken
directly
2023
£
Financial support for work of the Roberts family
168,246
Total
2023
£
179,574
99,142
Other costs
2023
£
167,763
Other costs
2022
£
87,313
Support
costs
2023
£
11,328
Total
2022
£
99,142
Total
2023
£
179,574
Total
2022
£
99,142
Total
funds
2023
£
179,574

Page 14

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

7. Analysis of expenditure by activities (continued)

Activities
undertaken Support Total
directly costs funds
2022 2022 2022
£ £ £
Financial support for work of the Roberts family 85,013 14,129 99,142

Analysis of direct costs

Depreciation
House maintenance
Water rates and council tax
Light, heat and fuel
Insurance
Motor and travelling
Legal and professional
Bank charges
Total 2022
Analysis of support costs
Governance costs
Financial
support for
work of the
Roberts
family
2023
£
11,811
86,654
17,981
42,038
6,326
1,577
1,833
26
168,246
85,013
Financial
support for
work of the
Roberts
family
2023
£
11,328
Total
funds
2023
£
11,811
86,654
17,981
42,038
6,326
1,577
1,833
26
168,246
85,013
Total
funds
2023
£
11,328
Total
funds
2022
£
11,829
13,619
16,545
33,217
5,764
3,666
363
10
85,013
Total
funds
2022
£
14,129

Page 15

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

8. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £ - ( 2022 - £ - ).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2022 - £NIL) .

During the year ended 28 February 2023, no Trustee expenses have been incurred (2022 - £NIL) .

Page 16

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

10. Tangible fixed assets

Cost or valuation
At 1 March 2022
Additions
At 28 February 2023
Depreciation
At 1 March 2022
Charge for the year
At 28 February 2023
Net book value
At 28 February 2023
At 28 February 2022
Freehold
property
£
1,662,322
25,332
1,687,654
-
-
-
1,687,654
1,662,322
Plant and
machinery
£
6,000
-
6,000
4,400
1,200
5,600
400
1,600
Motor
vehicles
£
26,582
-
26,582
22,147
1,109
23,256
3,326
4,435
Fixtures
and fittings
£
51,391
4,430
55,821
34,240
6,961
41,201
14,620
17,151
Other fixed
assets
£
42,033
-
42,033
31,082
2,541
33,623
8,410
10,951
Total
£
1,788,328
29,762
1,818,090
91,869
11,811
103,680
1,714,410
1,696,459

11. Debtors

Due within one year
Prepayments and accrued income
2023
£
2,431
2,431
2022
£
2,373
2,373

Page 17

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

12. Creditors: Amounts falling due within one year

Accruals and deferred income
13.
Statement of funds
Statement of funds - current year
Unrestricted funds
General Fund
Statement of funds - prior year
Unrestricted funds
General Fund
Balance at 1
March 2022
£
1,709,574
Balance at
1 March
2021
£
1,692,990
Income
£
208,222
Income
£
115,726
2023
£
3,091
Expenditure
£
(179,574)
Expenditure
£
(99,142)
2022
£
3,713
Balance at
28 February
2023
£
1,738,222
Balance at
28 February
2022
£
1,709,574

14. Summary of funds Summary of funds - current year

Balance at
Balance at 1 28 February
March 2022 Income Expenditure 2023
£ £ £ £
General funds 1,709,574 208,222 (179,574) 1,738,222

Page 18

FAMILY IN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023

14. Summary of funds (continued)

Summary of funds - prior year

Balance at Balance at
1 March 28 February
2021 Income Expenditure 2022
£ £ £ £
General funds 1,692,990 115,726 (99,142) 1,709,574

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2023
£
Tangible fixed assets
1,714,410
Current assets
26,903
Creditors due within one year
(3,091)
Total
1,738,222
Total
funds
2023
£
1,714,410
26,903
(3,091)
1,738,222

Analysis of net assets between funds - prior year

Tangible fixed assets
Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
1,696,459
16,828
(3,713)
1,709,574
Total
funds
2022
£
1,696,459
16,828
(3,713)
1,709,574

16. Related party transactions

During the year related parties gave a total of £122,925 (2022: £34,800) in unrestricted donations and £Nil (2022: £Nil) in restricted donations to the charity.

During the year £7,220 (2022: £6,646) was paid to R Ambor, sister of A C Green, a trustee, for management and secretarial services.

Page 19